§11-21-22a. Definitions.
When used in this section and sections twenty-two,
twenty-two-b and twenty-two-c of this article, the following terms
shall have the meaning ascribed herein, unless a different meaning
is clearly provided by the context in which the term is used.

(a) "Federal poverty guidelines" means the U. S. Department of
Health and Human Services poverty guidelines updated periodically
in the Federal Register under the authority of 42 U. S. C. §9902(c)
and available each year on the thirtieth day of June.

(b) "Family size" means the total number of exemptions that
may be legally claimed on the West Virginia resident personal
income tax return for the taxable year for which the tax credit is
claimed: Provided, That family size shall not include the
additional exemption that may be claimed by a surviving spouse
pursuant to subsection (c), section sixteen of this chapter:
Provided, however, That if the total number of exemptions that may
be legally claimed on the West Virginia resident personal income
tax return for the taxable year for which the tax credit is claimed
exceeds eight, the family size shall be deemed eight.

(c) "Indexed tax credit tables" means the two tables annually
developed and published by the Tax Commissioner pursuant to the
requirements of section twenty-two-b of this article.

(1) Who files the West Virginia personal income tax return
required by this article;

(2) Who files as an individual, as a head of household, as a
husband and wife who file a joint return, as an individual entitled
to file as a surviving spouse, or as a husband and wife who file
separate returns; and

(3) Whose modified federal adjusted gross income does not
exceed:

(A) The federal poverty guidelines amount for the family size
of the taxpayer plus two thousand seven hundred dollars for those
taxpayers who file as an individual, as a head of household, as a
husband and wife who file a joint return, or as an individual
entitled to file as a surviving spouse; or

(B) Fifty percent of the federal poverty guidelines amount for
the family size of the taxpayer plus one thousand three hundred
fifty dollars for those taxpayers who are husband and wife and who
file separate returns.

(f) "Tax credit" means the low-income family tax credit
authorized by this article.